Section 8

Where an authorised consignor or authorised consignee, or agent, is involved in transacting business in relation to a customs transit operation, such person shall submit a declaration in such form and manner as the Controller may determine in respect of the goods involved in the operation.

(2l

The declarant, together with any other persons having control over the goods, shall be responsible for the compliance with the obligations incurred under customs transit, in particular for ensuring that the goods are produced intact to the office of destination in accordance with the conditions imposed by the customs authority.

Failure to declare and interference.